The Influence of Corporate Ethics Culture on Whistleblowing Mechanisms and Their Impact on Fraud Detection (Empirical Study in the Anti Fraud Division of PT. Bank XYZ in Jakarta 2020)
Asian Journal of Social Science Studies
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Title |
The Influence of Corporate Ethics Culture on Whistleblowing Mechanisms and Their Impact on Fraud Detection (Empirical Study in the Anti Fraud Division of PT. Bank XYZ in Jakarta 2020)
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Creator |
Nurul, Rizki
Herliansyah, Yudhi |
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Description |
Fraud is one of the main problems for many organizations today. The more cases of fraud that occur in the banking sector in Indonesia, it is necessary to have fraud prevention efforts. This study aims to examine the effect of corporate ethical culture on the whistleblowing mechanism and its impact on fraud detection. This research was conducted using an explanatory quantitative research method with a survey through distributing questionnaires to all anti-fraud employees and the internal audit work unit who were directly involved in the whistleblowing mechanism at Bank XYZ who became respondents. The total respondents in this study amounted to 89 respondents. Statistical testing in this study used a statistical test approach with Smart PLS software version 3.0. The results of this study indicate that the company's ethical culture has a significant positive effect on the whistleblowing mechanism, the whistleblowing mechanism has a significant positive effect on fraud detection and the company's ethical culture has a significant positive effect on fraud detection with the whistleblowing mechanism while the influence of corporate ethical culture has no significant effect on fraud detection.
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Publisher |
July Press Pte. Ltd.
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Contributor |
—
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Date |
2021-10-06
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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Format |
application/pdf
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Identifier |
http://journal.julypress.com/index.php/ajsss/article/view/932
10.20849/ajsss.v6i3.932 |
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Source |
Asian Journal of Social Science Studies; Vol 6, No 3 (2021); p1
2424-9041 2424-8517 |
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Language |
eng
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Relation |
http://journal.julypress.com/index.php/ajsss/article/view/932/667
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Rights |
Copyright (c) 2021 Rizki Nurul, Yudhi Herliansyah
http://creativecommons.org/licenses/by/4.0 |
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